EFRAG TEG-CFSS meeting November 2017

22/11/2017 - 22/11/2017
09:30 - 16:30
EFRAG Offices - 35 Square de Meeûs, 1000 Brussels

Running order

10:15 - 11:00 07. Disclosure Initiative - Definition of Material (Proposed amendments to IAS 1 and IAS 8)
11:00 - 11:15 Break
11:15 - 11:45 08. Disclosure Initiative - Principles of Disclosure
11:45 - 12:45 09. Business Combinations Under Common Control
12:45 - 13:30 Lunch
13:30 - 14:30 10. IASB Project Primary Financial Statements
14:30 - 15:00 12. Impact of consolidation on information content
15:00 - 15:15 Break
15:15 - 15:45 11. Post-implementation Review of IFRS 13 Fair Value Measurement
15:45 - 16:05 13. Improvements to IFRS 8 Operating Segments (Proposed amendments to IFRS 8 and IAS 34)
16:05 - 16:25 14. Wider Corporate Reporting
16:25 - 16:30 15. Agenda topics for next CFSS meeting and Close of the meeting
16:30 - 16:30 16. Academic Liaison - IASB developing a strategy for working with academics (for background only)
16:30 - 16:30 17. Project Update and agenda planning (for background only)
16:30 - 16:30 18. ASAF agenda (for background only)
Presenters
Hocine Kebli, Raffaele Petruzzella
Presenters
Albert Steyn, Hocine Kebli, Ioanna Chatzieffraimidou
Presenters
Ioana Kiss, Rasmus Sommer
Presenters
Albert Steyn, Archive - Robert Stojek, Filipe Alves
Presenters
Andreas Barckow, Rasmus Sommer
Presenters
Albert Steyn, Fredré Ferreira, Raffaele Petruzzella
Presenters
Ioana Kiss, Isabel Batista
Presenters
Albert Steyn, Archive - Patricia McBride
Presenters
Archive - Patricia McBride

Meeting news

Meeting documents

Meeting documents

07-01 Cover Note - Definition of Material TEG - CFSS 17-11-22.pdf
Cover Note
07-02 ASAF 03 Definition of Material (for background only) TEG - CFSS 17-11-22.pdf
IASB document
07-03 EFRAG Draft Comment Letter - Definition of Material TEG - CFSS 17-11-22.pdf
Draft comment letter
08-01 Cover note Principles of Disclosure TEG - CFSS 17-11-22.pdf
Cover Note
08-02 ASAF 02 POD CL overview (background only) TEG - CFSS 17-11-22.pdf
IASB document
09-01 Issues paper summarising the December 2017 ASAF papers on BCUCC - TEG - CFSS 17-11-22.pdf
Issues Paper
09-02 ASAF 08 BCUCC cover note (for background only) TEG - CFSS 17-11-22.pdf
IASB document
09-03 ASAF 08A BCUCC slide deck 1 Scope (for background only) - TEG - CFSS 17-11-22.pdf
IASB document
09-04 ASAF 08B BCUCC slide deck 2 Methods (for background only) TEG - CFSS 17-11-22.pdf
IASB document
10-01 Issues paper on PFS - TEG-CFSS 17-11-22.pdf
Issues Paper
10-01a Issues paper on OCI - TEG-CFSS 17-11-22.pdf
Issues Paper
10-02 ASAF 01 PFS cover note (background only) TEG-CFSS 17-11-22.pdf
IASB document
10-02a ASAF 01 PFS cover note revised (background only) TEG-CFSS 17-11-22.pdf
IASB document
10-03 ASAF 01A PFS investing category (background only) TEG-CFSS 17-11-22.pdf
IASB document
10-04 ASAF 01B PFS defining financial income expenses (background only) TEG-CFSS 17-11-22.pdf
IASB document
10-05 ASAF 01C PFS OCI (background only) TEG-CFSS 17-11-22.pdf
IASB document
11-01 Cover note on PIR IFRS 13 TEG - CFSS 17-11-22.pdf
Cover Note
11-02 ASAF 05 IFRS 13 PIR feedback TEG - CFSS 17-11-22.pdf
IASB document
12-01 ASCG Information deficiencies of todays group financial statements ASAF December 2017 - YEG - CFSS 17-11-22.pdf
External presentation for meeting
13-01 Issues paper on Amendments to IFRS 8 Operating Segments - TEG - CFSS 17-11-22.pdf
Issues Paper
13-02 EFRAG Comment Letter on ED 2017-2 Improvements to IFRS 8 Operating Segments - TEG - CFSS 17-11-22.pdf
Comment Letter
13-03 ASAF 11 IFRS 8 Improvements (for background only) - TEG - CFSS 17-11-22.pdf
IASB document
14-01 Cover note on wider corporate reporting - TEG - CFSS 17-11-22.pdf
Cover Note
14-02 ASAF 04 Wider Corporate Reporting TEG - CFSS 17-11-22.pdf
IASB document
15-01 Topics for next meetings - TEG - CFSS 17-11-22.pdf
IASB document
16-01 ASAF 06 Academic Liaison TEG - CFSS 17-11-22.pdf
IASB document
17-01 ASAF 09 IASB Project Update and Agenda Planning - TEG - CFSS 17-11-22.pdf
IASB document
18-01 ASAF Agenda December 2017 - TEG - CFSS 17-11-22.pdf
IASB document